https://www.taxtmi.com/caselaws?id=413527 A petitioner seeking correction of an error in transitional credit was permitted to file a revised FORM GST TRAN-1, as the relief fell within Rule 120A of the CGST Rules, which allows correction of prescribed transition-form errors. The request was also considered in the context of Rule 117(3), concerning credit lying under the repealed laws. Once revised filing was allowed, the ancillary prayer for restoration of credit in FORM GST PMT-2 no longer survived for adjudication. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413527 A petitioner seeking correction of an error in transitional credit was permitted to file a revised FORM GST TRAN-1, as the relief fell within Rule 120A of the CGST Rules, which allows correction of prescribed transition-form errors. The request was also considered in the context of Rule 117(3), concerning credit lying under the repealed laws. Once revised filing was allowed, the ancillary prayer for restoration of credit in FORM GST PMT-2 no longer survived for adjudication. Case-Laws GST Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413527